Motor Vehicles: Disability
The question
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Transport on the VAT exemption for disability-adapted motor vehicles.
Answered by James Murray
Wheelchair accessible vehicles (WAVs) are subject to a zero rate of VAT when purchased by a disabled person for their personal use, or by a charity that will make the vehicle available to disabled people.
The Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances.
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